The reporting periods for which companies are required to prepare and present interim financial statements can vary depending on the specific accounting standards and regulations applicable in the country or region where the company is located or operates. However, some common reporting periods include:

1. Quarterly: Many companies are required to prepare and present interim financial statements on a quarterly basis. This means that they must report their financial results for the first, second, and third quarters of their fiscal year.
2. Semi-annually: Some companies may be required to present their financial statements twice a year, at the end of their first and second quarters.
3. Monthly: Certain companies may be required to report their financial results on a monthly basis. This is often the case for companies that are highly regulated or subject to significant financial reporting requirements.
4. Other periods: In some cases, companies may be required to report their financial results for other periods, such as every four months, or in the case of a new public offering or merger, as required by securities laws and regulations.

It's important to note that while the specific reporting periods may vary, companies are generally required to prepare and present interim financial statements in order to provide investors and other stakeholders with up-to-date information about the company's financial performance and position.